Free tool · For architects & designers · Every rule cited
Project State Mapper — where does your GST actually go?
For architecture and design, the place of supply is the property's location — not your client's billing address (IGST s.12(3)(a)). That one rule decides CGST+SGST vs IGST, whether your "export" is actually taxable, and whether a single out-of-state project ends your 6% scheme. Answer a few fields; the verdict cites its sections.
Select the project state (or enter the site pincode)
Place of supply for architecture rides on the PROPERTY's location (IGST s.12(3)(a)) — not the client's billing address. Confirm the site's state to get the verdict.
Basis: IGST Act s.12(3)(a) / s.13(4)
One out-of-state project kills the 6% scheme — even if it is your only inter-state invoice all year (s.10(2A)(b)).
A project in another state ≠ another GST registration. Pure design services bill IGST from your home GSTIN (s.22, s.25).
Foreign client, Indian property: NOT an export. The property keeps the place of supply in India (s.13(4)).
The project pincode decides place of supply — not the client's billing address, currency, or where you fly to.
Indian client, property ABROAD: place of supply becomes the client's Indian location (first proviso to s.12(3)) — still taxable in India.
FAQ
My project is in another state. Do I need a GST registration there?
For pure architectural/design services — no. Registration follows the location of the SUPPLIER (s.22/s.25 CGST), not the site. You bill 18% IGST from your home-state GSTIN because the place of supply is the property's state (IGST s.12(3)(a)). The "register in every state" rule of thumb comes from goods and branch-transfer situations, not services.
I am on the 6% scheme. Can I take one small project in the next state?
Not without losing the scheme. s.10(2A)(b) requires NO inter-state outward supplies — and a project in another state is an inter-state supply because the place of supply is the property's location. One project, however small, ends eligibility; you move to the normal 18% regime.
My client is in Dubai but the building is in Vizag. Is my fee an export (zero-rated)?
No. For services directly relating to immovable property, the place of supply is the property's location (IGST s.13(4)) — India. Since the place of supply is not outside India, the s.2(6) export definition fails, whatever currency you invoice in. GST applies normally.
An Indian client wants me to design their villa in Sri Lanka. Export?
Still no. When both supplier and recipient are in India, s.12 applies — and its first proviso says that for property located outside India, the place of supply is the RECIPIENT's location, i.e. India. Taxable here.
I am below ₹20 lakh turnover and unregistered. Does an out-of-state project force me to register?
No. Notification 10/2017-Integrated Tax exempts inter-state SERVICE suppliers from compulsory registration while aggregate turnover stays within the threshold (₹20L generally; ₹10L in Manipur, Mizoram, Nagaland, Tripura). The compulsory-registration rule for inter-state supplies bites goods, not services.
The contract includes construction supervision AND execution. Same answer?
No — if you undertake construction/execution with transfer of property in goods, that may be a works contract (s.2(119), Schedule II para 6(a)) under Heading 9954, a different regime entirely. Get the contract classified before applying any pure-design verdict.
Multi-state practice? SEZ client? Scheme transition?
Harun Raaj & Associates · Chartered Accountants, Visakhapatnam. The edge cases — split-site projects, SEZ zero-rating paperwork, 6%-to-normal transitions with ITC — are exactly where we work.
Book a conversation →Educational tool, not professional advice. Verdicts assume services supplied on your own account, directly relating to identified immovable property in India. Multi-state sites, SEZ supplies, project offices in other states, and works contracts need contract-level review. Pincode mapping is indicative — confirm the property's state. Consult a chartered accountant before acting.